An appraisal of the coloniality of the proposed rural property tax in Botswana

Abstract

The government of Botswana has recently announced the introduction of property rates in order to generate revenue to address rural-urban migrations. The revenue base is intended for local authorities to generate employment in their areas of administration. This article probes the similarities of the proposed tax with the colonial hut tax. This paper uses document analysis to assess similar historical tax laws, governance frameworks and literature to draw conclusions. It also relies on empirical data collected through questionnaires. The article finds that the proposed tax will cause significant social and economic harm to land and/or property owners in rural areas. It shows that the prevailing institutional framework in Botswana does not allow local governments to manage the proposed revenue base or even create decentralised employment due to the centralised governance system in Botswana. It concludes that the proposed tax will impoverish the rural poor and enrich the central government.